declaração de alterações
Published 8 November 2026, 22:44
declaração de alterações (declaration of changes to your atividade)
A form on the Portal das Finanças with which self-employed people tell the tax office what has changed: their type of activity, address, tax regime or VAT regime. A special case is leaving the exemption under Article 53 of CIVA: you must file it within 15 working days of the end of the year in which turnover exceeded €15,000, or within 15 working days of the day in the current year on which turnover went more than 25% over the threshold.
Where you come across it. Turnover rising above the VAT threshold, a change in your type of activity or tax regime.
The tax office will not remind you: keeping an eye on your turnover and filing the declaration is your own responsibility, and late filing is fined.